The article examined the fact an effective tax system largely depends on the administrative procedures that lead to its ultimate collection. Therefore, before taxes are eventually collected from taxable persons, the persons must first and fore-most, be assessed to tax based on their estimated earnings for the year under assessment.

The study examines the appropriateness of multiple taxes in developing nations like Nigeria. Despite clear and unambiguous legislations that contain list of fees and taxes to be collected, all tiers of governments, ministries, departments and agencies are involved in collecting taxes that are not within this list. Various names are coined for these multiple taxes.

Trust is critical to generate and maintain demand for vaccines in low and middle income countries. However, there is little documentation on how health system insufficiencies affect trust in vaccination and the process of re-building trust once it has been compromised.

This study, conducted in five rural districts in Afghanistan, used qualitative methods to explore traditional practices of women, families and communities related to maternal and newborn care, and sociocultural and health system issues that create access barriers.

The international community has compelling humanitarian, political, security and economic reasons to engage in rebuilding and strengthening health systems in fragile states. Improvements in health services and systems help to strengthen civil society and to restore legitimacy to governments.

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